The transitional period of the withdrawal agreement between United Kingdom and the European Union has started on 1/2/2020 and is valid until 31/12/2020. All transactions with United Kingdom during this period will continue to be treated as if the UK is a state member. As indicated above, all goods and services supplied during the transitional period to entities identified for VAT in the UK have to be declared in the Recapitulative Statements (VIES). Supplies of goods and services to the UK that will take place after 31/12/2020 will not be declared in the Recapitulative Statements (VIES).
INTRASTAT declarations must include arrivals and dispatches of goods From and To the UK, which will take place during the months February-December 2020. Arrivals and dispatches of goods from/to the UK that will take place after the end of the transitional period (as from 1/1/2021) will not be declared via INTRASTAT declarations.